EBT-LOAN-CHARGE

The government should take a more pragmatic approach to taxpayers affected by the loan charge, writes Sarah Gabbai (McDermott Will & Emery).

Karen Cooper

Karen Cooper (Cooper Cavendish) sets out the rules, tax treatment and the impact of legislation on EBTs and remuneration planning.

David Southern QC

David Southern QC (Temple Tax Chambers) examines where things stand following publication of the first batch of draft legislation that restricts the loan charge.

David Pett

The government has accepted many of the recommendations of Sir Amyas Morse’s independent report on the loan charge. David Pett (Temple Tax Chambers) examines the detail.

Keith Gordon

The loan charge has driven a coach and horses through the statutory safeguards, writes barrister Keith Gordon (Temple Tax Chambers).

David Pett

David Pett (Temple Tax Chambers) argues that outstanding loan charges should be pursued both as a matter of law and social policy.

Sarah Stenton

Lisa Vanderheide

While to some the arrival of the loan charge legislation feels like the beginning of the end of this saga, the reality may be that this is more like the end of the beginning, as Lisa Vanderheide and Sarah Stenton (Stewarts) explain.

Richard Jeens

Rose Swaffield

The 2019 loan charge teaches us that there is more to statutory time limits than the technical analysis, write Richard Jeens and Rose Swaffield (Slaughter and May).

Gideon Sanitt

Gideon Sanitt (Macfarlanes) considers the human rights challenge by the Loan Charge Action Group against rules taxing historical employment related loans that are outstanding on 5 April 2019.